HC Deb 21 June 1927 vol 207 cc1669-70
56. Lieut.-Commander KENWORTHY (for Colonel WEDGWOOD)

asked the Chancellor of the Exchequer whether, as the old Land Tax is a fixed charge upon certain lands and cannot be reassessed upon real property in any parish or levied upon houses as well as land so as to change the incidence of the burden, he will explain why instructions were issued, and by whom, to reassess certain parishes for Land Tax purposes, and when this practice originated?


I am advised that the right hon. and gallant Member is under a misapprehension in thinking that instructions have been issued for the reassessment of certain parishes for Land Tax purposes. The assessment of Land Tax is vested in the Land Tax Commissioners for the various divisions throughout the country. The law contemplates that, in order to raise the unredeemed quota of tax payable by a parish, they should assess the liable properties in the parish at an equal rate according to their annual value.